1.audit 审计 zU4V^N'
2.attestation 鉴证 ~_l6dDJ
3.credibility 可信赖程度 Uaus>Frx.T
4.audit of financial statements 财务报表审计 dK J@{d
5.agreed-upon procedures 执行商定程序 x:A-p..e
6.high levels of assurance 高水平保证 !Ig|m+
7.compilation 编制 hr_9;,EPh
8.reliability 可靠性 8z."X$
9.relevance 相关性 *%OYAsc
10.professional skepticism 职业谨慎 m{bZRkt
11.objectivity 客观性 PkPDVv
12. professional competence 专业胜任能力 "W &:j:o
13.Senior/CPA-in-charge 项目经理 |b$>68:
14.audit engagement letter 业务约定书 }XGMa?WR
15.recurring audit 连续审计 sFQ4O- SM
16.the client 委托人 gnQo1q{ 4
17.change CPA 更换注册会计师 L(WL
,xnBy
18.the existing CPA 现任注册会计师 fr}1_0DDz
19.the successor CPA 后任注册会计师 M('s|>\l
20.the preceding CPA前任注册会计师 yyY~ *
Le
21.issue the audit report 出具审计报告 z.2r@Psk
22.expert 专家 C%}]"0Q1
23.the board of directors 董事会 e-CNQnO~
24.knowledge of the entity‘ s business 了解被审计单位情况 bH\'uaJ
25.assess material misstatement risks评估重大错报风险 V>b2b5QAH,
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 /~3N@J
27.a general knowledge of —— 初步了解―――的情况 D00G1:Ft(T
28.a more knowledge of—— 进一步了解的情况 ]^J+-c
29.the prior year‘s working papers 以前年度工作底稿 g.B%#bfg
30.minutes of meeting 会议纪要 ?a'6EAErC
31.business risks 经营风险 @uI?
32.appropriateness 适当性 V=j-Um;
33.accounting estimate 会计估计 ||-nmOy
34.management representations 管理层声明
{fGd:2dh
35.going concern assumption 持续经营假设 fm(mO%
36.audit plan 审计计划 csH2_+uG
37.significant audit areas 重点审计领域 _BZ1Vnv
38.error 错误 sU) TXL'_!
39.fraud舞弊 (C8 U
40.modified or additional procedures 修改或追加审计程序 ;y>S7n>n:
41.misappropriation of assets 侵占资产 ~7dM!g{W
42.transactions without substance 虚假交易 K0w<[CO
43.unusual pressures 异常压力 o! aLZ3#X
44.the suspected noncompliance 涉嫌存在违法行为 C`\9cej
45.materialiy 重要性 /y}"M
46.exceed the materiality level 超过重要性水平 D(y+1^>
47.approach the materiality level 接近重要性水平 z%(Fo2)^
48.an acceptably low level 可接受水平 "$XYIuT
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 3lo;^KX !
50.misstatements or omissions 错报或漏报 v8ba~
51.aggregate 总计 Z[",$Lt
52.subsequent events 期后事项 `I5O4|K)
53.adjust the financial statements 调整财务报表 2O
eshkE
54.perform additional audit procedures 实施追加的审计程序 &4,WG
55.audit risk 审计风险 "j{i,&Y$_
56.detection risk 检查风险 >Bc>IO
57.inappropriate audit opinion 不适当的审计意见 "(s6aqO$
58.material misstatement 重大的错报 sX+`w
c
59.tolerable misstatement 可容忍错报 DH
6q7"@
60.the acceptable level of detection risk 可接受的检查风险